Provisional assessment requires a clear Rule 9B order and supporting records before differential duty can be demanded.

Assessments were not established as provisional under Rule 9B of the Central Excise Rules, 1944, because no order authorising provisional clearances for the disputed periods was shown, no bond under Rule 9B was produced, and the approved price-lists had already been in place. A revenue letter referring to provisional treatment for future RT-12 assessments did not convert earlier clearances into provisional clearances. On those facts, the statutory conditions for finalisation of provisional assessment were not met, so the differential duty demand could not be sustained.

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Issues: Whether the assessments for the relevant periods were provisional under Rule 9B of the Central Excise Rules, 1944, and whether the demand of differential duty could be sustained on that basis.

Analysis: The assessments could be treated as provisional only if there was an order under Rule 9B authorising provisional clearances and supporting material showing that clearances and duty payments were made on that provisional basis. The records did not establish such an order for the disputed periods. The letter relied on by the Revenue directed provisional treatment only for future RT-12 assessments and did not convert prior clearances into provisional clearances. No bond under Rule 9B was produced, and the price-lists for the relevant period had already been approved. In these circumstances, the tests governing provisional assessment were not satisfied, and the demand based on purported finalisation of provisional assessments could not stand.

Conclusion: The assessments were not shown to be provisional, and the duty demand could not be upheld.

Ratio Decidendi: A demand for differential duty on the footing of provisional assessment can be sustained only where there is a clear order under the governing provisional-assessment rule and corresponding material showing provisional clearances and payment of duty on that basis.

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